https://www.taxtmi.com/caselaws?id=173416 Dumpers and rockers used in mining areas were held to be motor vehicles adapted or suitable for use on roads, because they ran on tyres, were capable of road use, and were not shown to be special-purpose vehicles confined to factories or enclosed premises. The amended Orissa taxation law applied the broader post-amendment motor vehicle definition and taxed vehicles used or kept for use within the State. Heavy construction or limited-speed operation did not exclude road suitability. On that basis, the vehicles fell within the tax net and the challenge failed. en-us Wed, 29 Apr 1992 00:00:00 +0530 Tue, 15 Sep 2015 11:39:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173416 Dumpers and rockers used in mining areas were held to be motor vehicles adapted or suitable for use on roads, because they ran on tyres, were capable of road use, and were not shown to be special-purpose vehicles confined to factories or enclosed premises. The amended Orissa taxation law applied the broader post-amendment motor vehicle definition and taxed vehicles used or kept for use within the State. Heavy construction or limited-speed operation did not exclude road suitability. On that basis, the vehicles fell within the tax net and the challenge failed. Case-Laws Indian Laws Wed, 29 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173416